(1) The Additional Commissioner may, of his own motion, call for and examine an order passed or proceeding recorded by the appropriate authority under section 22, section 24, section 26, sub-sections (1), (2), (3) and (4) of section 27, section 28 or section 29 or an order passed by the Deputy Commissioner under section 53 or sub-section
(3) of section 54 and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit.
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1. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.
This sub-section is as substituted by Section 10 of the Fifth Amendment Act 23 of 2012, notified by G.O.No. 82 as effective from 19th June 2012. Before this substitution, it read as under:-
55. Special powers of 1[Additional] Commissioner.--(1) The 1[Additional ] Commissioner may, of his own motion, call for and examine an order passed or proceeding recorded by the appropriate authority under section 22, section 24, section 26, sub-sections (1), (2), (3) and (4) of section 27, section 28 or section 29 or an order passed by the 1[Joint] Commissioner under section 53 or sub-section (3) of section 54 and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit.
(2) The 1[Additional] Commissioner shall not initiate proceedings against any such order or proceeding referred to in sub-section (1), if—
(a) the time for appeal against the order has not expired; or
(b) the order has been made the subject of an appeal to the Appellate Tribunal, or of a revision in the High Court; or
(c) more than 2[ six years have expired after the date of assessment]::
Provided that if the order passed or proceeding recorded by the appropriate authority or 1[Joint] Commissioner referred to in sub-section (1) involves an issue on which the High Court has given its decision adverse to the revenue in any other proceedings, and an appeal to the Supreme Court against the order of the High Court is pending, the period of time between the date of the above said order of the High Court and the date of the order of the Supreme Court, shall be excluded in computing the period referred to in clause (c).
(3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.
(4) In computing the period referred to in clause (c) of sub-section (2), the time during which the proceedings before the Joint Commissioner remained stayed under the orders of a Civil Court or other competent authority shall be excluded.
56. Power to transfer appeals.--- (1) The Chairman of the Appellate Tribunal may, either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before an Appellate 1[Joint] Commissioner to another Appellate 1[Joint] Commissioner or an appeal pending before an Appellate 1[Deputy] Commissioner to another Appellate 1[Deputy] Commissioner.
(2) The Chairman of the Appellate Tribunal, may, when exercising the powers under subsection (1) direct the stay of further proceedings before an Appellate 1[Joint] Commissioner or an Appellate 1[Deputy] Commissioner, as the case may be.
(3) No order under this section adversely affecting a person shall be passed unless that person has had an opportunity of being heard.
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1. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.
2. Substituted for ‘more than five years have expired after the passing of the order’ by Section 10 of the aforesaid Fifth Amendment Act 23 of 2012, effective from 19th June 2012.
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57. Powers of revision by 1[Additional] Commissioner (1) Any person objecting to an order passed by the 1[Joint] Commissioner under sub-section (1) of section 54 may, within a period of thirty days from the date on which the order was served on him, file an application for revision of such order to the 1[Additional] Commissioner:
Provided that the 1[Additional] Commissioner may within a further period of thirty days admit an application presented after the expiration of the first mentioned period of thirty days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period.
(2) Such application for revision shall be in the prescribed form and shall be verified in the prescribed manner.
(3) On admitting an application for revision, the 1[Additional] Commissioner may call for and examine the record of the order against which the application has been preferred and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, pass such order thereon, as he thinks fit. Such an order shall be final and shall not be liable to be questioned in any court of law.
(4) Notwithstanding that an application has been preferred under sub-section (1), the tax, fee, or other amount shall be paid in accordance with the order against which the application has been preferred.
(5) No order under this section adversely affecting a person shall be passed unless that person has had reasonable opportunity of being heard.